89. The internal-revenue law requires that a tax of $1.10 per gallon be paid on each proof gallon produced when the spirits are at or above 100-per-cent. proof, and on each wine gallon when the spirits are below proof.

EXAMPLE.-What is the total tax on two casks of spirits, one containing 160 gallons of 90-per-cent. proof spirits and the other containing 70 gallons of 125-per-cent. spirits, the rate of tax being $1.10 per gallon?

=

SOLUTION. Since the contents of the first cask is below 100-percent. proof, the tax is on the entire contents and is equal to 160 x $1.10 $176, and as the contents of the second cask is above 100-per-cent. proof, the tax is on the number of proof gallons, which from the formula of Art. 87 is equal to

90. In computing tax, fractions of a gallon less than .1 are not considered. For example, either 34.49 gallons or 34.41 gallons would be considered as 34.4 gallons.

PRACTICAL EXAMPLES

EXAMPLE 1.—(a) How many proof gallons of alcoholic liquid, 108-per-cent. proof, is contained in a tub that measures 4 feet 4 inches at the top, 7 feet 6 inches at the bottom, and is 8 feet 2 inches high? (6) How many wine gallons of alcohol does the liquid contain?

EXAMPLE 2.-What will be the tax on the contents of a cylindrical metal tank made of -inch material, containing a 176-per-cent. proof liquid, the outside circumference of the tank being 25 feet 2 inches and the height 11 feet 7 inches?

EXAMPLE 3.-A cask of spirits weighs 464 pounds, its tare is 39 pounds; the specific gravity of the spirit is .94256, which indicates 42 per cent. alcohol. (a) What would be the height of a 4-foot square cistern to contain the contents of five casks of same size? (b) How many proof gallons would be contained in the cistern?

SOLUTION.-(a) 464 39 = 425 lb., weight of spirits. According to Art. 38, 425 ÷ .94256 = 450.90 lb., equivalent weight of water of same volume. 450.90 8.355 = 53.97 gal., the volume of one cask; 53.97 X 5 269.85 gal., the volume in five casks. According to Art. 87, 269.85 × 231 = 62,335+ cu. in. 4 ft. 0 in. 48 in., 48 X 48 2,304 sq. in.

=

=

62,335 ÷ 2,304

=

27 in., height of cistern. Ans.

(b) According to Art. 86, 42 × 2 = 84-per-cent. proof; from Art. 87,

269.85 X.84 ==

227 proof gal. Ans.

The methods obtaining the diameter of a circle and the area of a circle, when given the circumference, are explained in Arithmetic, Section 6.

POSTAL INFORMATION

INTRODUCTION

1. The beginning of a postal service in the United States dates from 1639, when a house in Boston was employed for the receipt and delivery of letters for or from beyond the seas. In 1672, the government of New York colony established "a post to go monthly from New York to Boston"; in 1702, it was changed to a fortnightly one. A general post office was established and erected in Virginia in 1692, and in Philadelphia in 1693. In 1789, when the post office was transferred to the new federal government, the number of offices in the thirteen colonies was only about seventy-five. The following are the leading events in the history of the American postal service: The negotiation of a postal treaty with England (1846); the introduction of postage stamps (1847); of stamped envelopes (1852); of the system of registering letters (1855); the establishment of the free-delivery system and of the traveling post-office system (1863); the introduction of the money-order system (1864); of postal cards (1873); and, between the last two dates, of stamped newspaper wrappers, and of envelopes bearing requests for the return of the enclosed letter to the writer in case of nondelivery; the formation of the Universal Postal Union (1873); the issue of "postal notes" payable to bearer (1883); the establishment of a special-delivery system (1885), in which letters bearing an extra 10-cent stamp are delivered by special messengers immediately on arrival and the establishment of the rural-free delivery system (1897) by which mail Copyrighted by International Textbook Company. All rights reserved

is delivered to residents living outside the limits of the regular free-delivery system.

The number of post offices in the United States is larger than in any other country; but as regards the number of persons employed, the United States takes third rank.

DOMESTIC MAIL

CLASSES OF MAIL MATTER AND RATES OF
POSTAGE

2. Domestic mail includes all matter deposited for local delivery, or for transmission from one place to another within the United States, or to or from or between the possessions of the United States; mail sent from the United States to Canada, Mexico, Cuba, and the United States postal agency at Shanghai, China.

Porto Rico and Hawaii are included in the term "United States." The Philippine Archipelago, Guam, Tutuila (including all adjacent islands of the Samoan group that are possessions of the United States), and the Canal Zone are included in the term "possessions of the United States." The term "Canal Zone" includes all the territory purchased from Panama, embracing the "Canal Zone" proper and the islands in the Bay of Panama named Perico, Naos, Culebra, and Flamenco.

Domestic mail is divided into first-class, second-class, thirdclass, and fourth-class matter.

FIRST-CLASS MATTER

3. First-class matter includes all written matter, all matter closed against inspection, and all matter, though printed, that has the nature of personal correspondence, except that certain writing or printing may be placed upon matter of the second, third, and fourth classes without increasing the rate. The rate is 2 cents for each ounce or fraction, and the limit of weight, 4 pounds.

Typewriting, carbon, and letter-press copies are subject to the first-class rate. A printed communication having the character of personal correspondence is classified as a letter. 4. Following is a list of articles commonly dispatched in the mails and that require first-class postage:

ARTICLES REQUIRING FIRST-CLASS POSTAGE

Albums, autograph, with writing.

Architectural designs, containing writing (drawings).
Assessment notices, partly in writing.

Bills, wholly or partly in writing.

Blank books, with written entries.

Blank printed forms, with written signature.

Carbon copies of typewritten matter.

Cards, visiting, bearing written name.

Certificates, filled out in writing.

Checks, in writing, canceled or uncanceled.

Diplomas, filled out in writing.

Drawings or plans containing written words, letters, or figures indicating size, dimensions, etc.

Labels, written.

Letter-press copies of handwritten or typewritten matter.

Manuscript or typewritten copy, without proof sheets.

Postal cards, wholly or partly in writing, remailed.

Price lists, printed, containing written figures changing individual items.

Receipts, printed, with written signatures.

Receipts, partly printed, with writing.
Shorthand or stenographic notes.

Typewritten matter, original letter-press and manifold copies thereof.

SECOND-CLASS MATTER

5. Second-class matter includes all newspapers and periodicals that bear the authorized statement: "Entered at the post office as second-class matter." The rate, when sent unsealed, is 1 cent for each 4 ounces or fraction; full payment is required. There is no limit of weight. This is the rate that applies when the matter is mailed by the general public.

6. Publishers' Rate. The postal regulations regarding second-class matter, when mailed by publishers, being lengthy, are not treated here. In brief, it may be stated that publishers who have had their publications recognized and admitted as second-class matter are entitled to a rate of